Urry Power Ltd. issues bonds and receives proceeds of $61,037.500. The bonds mature in 13 years and carry a 100% interest rate paid semi-annually. The bonds were issued at a price of 135.75 to yield 6% Show the journal entry to record the issuance of the bonds. (Credit account titles are automatically indented when amount is entered. Do not indent manually. If no entry is required, select "No Entry for the account titles and enter for the amounts.) Debit Credit Account Titles and Explanation e Textbook and Media List of Accounts Determine the face value of the bonds. Face Value of the Bands $ e Textbook and Media List of Accounts Show the journal entries to record the first two semi-annual interest payments on these bonds. Ignore year-end accruals of Interest. (Credit account titles are automatically Indented when amount is entered. Do not indent manually. I no entry is required, select "No Entry for the account titles and enter for the amounts. Round answers to decimal places, s. 125 Debit Credit Account Titles and Explanation (terest entry for the first interest payment) (Interest entry for the second Interest payment)